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An accountant is uncertain about the best estimate of an amount for a business transaction. If two amounts are about equally likely, the amount least

An accountant is uncertain about the best estimate of an amount for a business transaction. If two amounts are about equally likely, the amount least likely to overstate assets and income is selected. Which of the following qualities is characterized by this action?

A. Comparability

B. Conservatism

C. Materiality

D. Neutrality

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